The tariff classification of Candles from China.
Issued November 9, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
Item #2 consists of six ghosts and five pumpkins carved with faces, stacked on top of each other and sitting on a base. Item #3 consists of eight bats and six pumpkins carved with faces, stacked on top of each other and sitting on a base. Item #4 consists of twelve rats and nine pumpkins carved with faces, stacked on top of each other and sitting on a base.
CBP rationale
The applicable subheading for the above described candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.
Full text
NY D83342 November 9, 1998 CLA-2-34:RR:NC:2:236 D83342 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mrs. Jean Fair Robert Alan Candle Company 14501 Townsend Road Philadelphia, Pa 19154 RE: The tariff classification of Candles from China. Dear Mrs. Fair: In your letter dated October 12, 1998, you requested a tariff classification ruling. The sample submitted, Item #80018, consists of four types of 7 inch Spooky Stacker novelty candles as follows: Item #1 consists of nine skeleton heads and four pumpkins carved with faces, stacked on top of each other and sitting on a base. Item #2 consists of six ghosts and five pumpkins carved with faces, stacked on top of each other and sitting on a base. Item #3 consists of eight bats and six pumpkins carved with faces, stacked on top of each other and sitting on a base. Item #4 consists of twelve rats and nine pumpkins carved with faces, stacked on top of each other and sitting on a base. The applicable subheading for the above described candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like. The rate of duty will be 1.2 percent ad valorem. The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. The Department has also determined that candles molded in the shape of certain identifiable object, such as an animal or a numeral, are not within the scope of the antidumping duty order. In our opinion, the samples are not within the scope of the antidumping duty order on petroleum wax candles from China. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist V. Gualario at 212-466-5744. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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